M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

TDS u/s 195 of the IT. Act. In his reply the assessee has stated the disallowance of the commission under section 9

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 9(1)(vii) of the Act and TDS should have been deducted under section 195 of the Act for such

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

LUCKNOW DEVELOPMENT AUTHORITY,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in confirming addition of Rs. 41,94,07,414/- that was transferred to IDRF because appellant had been maintaining Infrastructure Development Reserve Fund (IDRF) as per the Notification dated 15.01.1998 , and money transferred to this fund were

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW., LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

section 200(3) of the Act. The TDS statements are to be deposited quarterly i.e. quarter ending 30th June, 30th September, 31st December and 31st March of each financial year and the due date for furnishing the TDS statements is 15th July for the first quarter, 15th October for the second quarter, 15th January for the third quarter and 15th

JAMUNA DEVI NARESH CHANDRA MAHAVIDYALAYA,JALAUN vs. ITO-TDS, KANPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS statement up till 24.12.2020, presuming that the correction would have been done. However, it was only when he discovered that the earlier demand had been reiterated and interest under section 220(6) been levied that the appeal before the ld. CIT(A) was filed. We observe from the submissions made before the ld. CIT(A) that the assessee

M/S. TIRUBALA INTERNATIONAL PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-VI, KANPUR

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Tirubala International Pvt. Ltd., Deputy Commissioner Of C-7, Panki Industrial Area, Vs. Income Tax, Range-Vi, Kanpur Kanpur, U.P. Pan:Aaect2086J (Appellant) (Respondent) Assessee By: Sh. Vikas Garg, Fca Revenue By: Sh. Sanjeev Krishna Sharma, Addl Cit Dr Date Of Hearing: 02.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Dcit-6, Kanpur Passed On 19.12.2016. The Grounds Of Appeal Are As Under:- “1. That The Ao, Has Erred In Law & On Facts In Making An Addition Of Rs. 29,164/- On Account Of Late Payment Towards Employees Contribution To Esi. 2. That The Authorities Below Have Failed To Appreciate That The Payment Of Rs.29,164 Towards Employee'S Contribution To Provident Fund Was Made Before The "Due Date" Of Filing Return Of Income U/S 139(1) Of The Income Tax Act 1961 Therefore There Could Not Be Any Addition Of The Aforesaid Amount To The Returned Income. 3. That The Authorities Below Have Failed To Appreciate That The Due Date As Mentioned In 36(1) (Va) Is To Be Read In Conjunction With Section 43B(B)

section 9 of the Act, whether the income of the non-resident was taxable in India or not, the assessee was required to deduct TDS

M/S MOTOR & GENERAL SALES LIMITED,LUCKNOW vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2012-13 M/S. Motor & General Sales V. Income Tax Officer Ltd (Tds)-Ii 11, M. G. Marg, Hazratganj, Commissioner Of Income Lucknow-226001. Tax (Appeals-Ii), Kanpur- 208001. Pan:Lknmo0336A (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Ca Respondent By: Shri S. H. Usmani, Cit- Dr Date Of Hearing: 06 11 2025 Date Of Pronouncement: 02 02 2026 O R D E R

Section 2(28A) of the Act and therefore the TDS is not deductible on all kinds of Page 9 of 10 interest

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT, NFAC, DELHI, DELHI

In the result appeals in ITA No

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.743 & 746/Lkw/2024 & Ita No. 30/Lkw/2024 A.Y. 2017-18 U.P. Government Employees Vs. Assessing Officer, Nfac Welfare, Lucknow Pan:Aaatu0957A (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Manu Chaurasia, Cit (Dr) Date Of Hearing: 15.04.2025 Date Of Pronouncement: 30.04.2025 O R D E R Per Bench.: These Three Appeals Have Been Filed By The Assessee Against The Orders Passed By The Ld. Cit(A), Nfac On 23.10.2024, 28.10.2024 & 2.01.2024 In The Appeals Preferred Against The Assessment Order Under Section 143(3), The Penalty Order Under Section 271Aac(1) & The Penalty Order Under Section 270A. The Grounds Of Appeal In These Three Appeals Are As Under:-

9. A.O. has erred in imposing interest under section 234A, B, C, D. 10. The appellant craves leave to add, amend, alter or withdraw any ground of appeal or raise any new ground of appeal during the pendency of appeal.” ITA No.30/LKW/2025 A.Y. 2017-18 “1. The Ld. Commissioner of Income-tax (Appeal) has erred in law and on facts